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Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… action. Appendix B includes our comments on issues raised in the Corporation’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mEast Rochester Union Free School District – Procurement (2022M-56)
… with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Lancaster Central School District – Financial Management (2022M-37)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37II.4 Overview – II. New York State Financial Accounting
… Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Harpersfield – Claims Auditing (2024M-71)
… Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71West Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Plymouth – Employee Benefits (2023M-176)
… and approve all unused leave and separation payments to ensure that accruals are accurately calculated, supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176State Agencies Bulletin No. 898
… Advances and Longevities have been rescinded pursuant to the recent directive by the Division of the Budget to withhold these payments. OSC will issue further …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/898-april-1-2009-salary-and-longevity-increases-employees-designatedXII.10 Overview – XII. Expenditures
… moving services Reporting the theft, loss or misuse of State assets Guide to Financial Operations REV. 12/30/2019 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewTravel Advisory No. 6
Updated Travel Form AC 132S
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/6-updated-travel-form-ac-132s-employee-report-travel-expense-and-claim-paymentNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… "Tonight our nation mourns the passing of U.S. Supreme Court Justice Ruth Bader Ginsburg. "She was a champion for justice, one of the brightest legal minds in American History and a …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgIX.12 Overview – IX. Federal Grants
… the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … Guide to Financial Operations REV. 03/31/2025 …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… latest indication of that improvement. While further steps to achieve structural budget balance are essential, I applaud … the Legislature and our well-funded pension plan have made to strengthen the state’s cash position and reduce projected …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationWhat is a Performance Audit?
… Economy and Efficiency Audits which determine: whether the entity is operating economically and efficiently, the causes of … laws and regulations applicable to the program. … What is a Performance Audit …
https://www.osc.ny.gov/local-government/audits/what-performance-auditFinancial Data: How can we submit a data request?
… specifics, e.g., data elements required, year or years of data requested, format (hardcopy or electronic) preferred, …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestNew York State Comptroller Thomas P. DiNapoli Statement on State Budget
… examine the long-term impact of these spending decisions. My office expects to finish our analysis of the enacted …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetBellmore-Merrick Central High School District – Payroll (2023M-87)
… paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the … audit period. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Report Types – Enhanced Reporting
… There are three report types you can submit in Retirement Online : the regular report, the adjustment report and the enroll/job report. You use the regular report to send us employee payroll information on a regular basis. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesXV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewRockland County - Sale of Estate Real Property (2019M-233)
… Engage a professional appraisal service prior to listing estate real property for sale. County officials … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Acting …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233